The following data is given:

		December 31,
		2021			2020
Cash		$54,500			$50,500
Accounts receivable (net)		97,500			58,500
Inventories		91,500			117,000
Plant assets (net)		381,500			321,000
Accounts payable		55,000			42,000
Salaries and wages payable		11,500			5,500
Bonds payable		69,500			70,000
8% Preferred stock, $40 par		100,000			100,000
Common stock, $10 par		120,000			90,000
Paid-in capital in excess of par		80,000			70,000
Retained earnings		189,000			169,500
Net credit sales		965,000
Cost of goods sold		720,000
Net income		82,000

Compute the following ratios: (Round answers to 2 decimal places e.g. 15.25.) (a) Acid-test ratio at 12/31/21 :1 1 (b) Accounts receivable turnover in 2021 times (c) Inventory turnover in 2021 times (d) Profit margin on sales in 2021 % (e) Return on common stockholders' equity in 2021 % (f) Book value per share of common stock at 12/31/21 $